Conn. Gen. Stat. § 12-541

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-541 - Admissions tax. Exemptions. Nature of tax

(a) The provisions of subsections (b) and (c) of this section shall apply to sales occurring prior to July 1, 2021.

(b) Except as provided in subsection (c) of this section, there is hereby imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation. No tax shall be imposed with respect to any admission charge:

(1) When the admission charge is less than one dollar or, in the case of any motion picture show, when the admission charge is not more than five dollars;

(2) When a daily admission charge is imposed that entitles the patron to participate in an athletic or sporting activity;

(3) To any event, other than events held at the stadium facility, as defined in section 32-651, if all of the proceeds from the event inure exclusively to an entity that is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event;

(4) To any event, other than events held at the stadium facility, as defined in section 32-651, that, in the opinion of the commissioner, is conducted primarily to raise funds for an entity that is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit that inures to such entity from such event will exceed the amount of the admissions tax that, but for this subdivision, would be imposed upon the person making such charge to such event;

(5) Other than for events held at the stadium facility, as defined in section 32-651, paid by centers of service for elderly persons, as described in section 17a-310;

(6) To any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided such theater or playhouse possesses evidence confirming exemption from federal tax under Section 501 of the Internal Revenue Code;

(7) To any carnival or amusement ride;

(8) To any interscholastic athletic event held at the stadium facility, as defined in section 32-651;

(9) If the admission charge would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999; or

(10) On and after July 1, 2020, to any event at the Dunkin' Donuts Park in Hartford.

(c)

(1) For the following venues and events, for sales occurring on or after July 1, 2019, but prior to July 1, 2020, the tax imposed under this section shall be seven and one-half per cent of the admission charge to:

(A) Any event at the XL Center in Hartford;

(B) Any event at Dillon Stadium in Hartford;

(C) Any athletic event presented by a member team of the Atlantic League of Professional Baseball at the New Britain Stadium;

(D) Any event at the Webster Bank Arena in Bridgeport;

(E) Any event at the Harbor Yard Amphitheater in Bridgeport;

(F) Any event at Dodd Stadium in Norwich;

(G) Any event at the Oakdale Theatre in Wallingford; and

(H) Any event other than an interscholastic athletic event at the stadium facility, as defined in section 32-651.

(2) For sales occurring on or after July 1, 2019, but prior to July 1, 2020, for any event at the Dunkin' Donuts Park in Hartford, the tax imposed under this section shall be five per cent of the admission charge.

(3) For the venues and events specified in subdivision (1) of this subsection, for sales occurring on or after July 1, 2020, the tax imposed under this section shall be five per cent of the admission charge.

(d) On and after July 1, 2001, but prior to January 1, 2023, the tax imposed under this section on any motion picture show with an admission charge of more than five dollars shall be six per cent of the admission charge. The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchase. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making the admission charge and shall be recoverable at law. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut.

Conn. Gen. Stat. § 12-541

(1971, P.A. 837, S. 2, 3; June, 1971, P.A. 7, S. 3; P.A. 73-521; P.A. 77-614, S. 139, 610; P.A. 81-404, S. 1, 2; P.A. 82-457, S. 1, 2; P.A. 88-140, S. 1, 2; 88-293, S. 1, 2; P.A. 93-74 , S. 36 , 67 ; 93-332 , S. 10 , 11 , 42 ; May Sp. Sess. P.A. 94-4 , S. 22 , 85 ; P.A. 95-160 , S. 64 , 69 ; P.A. 97-315 , S. 2 , 4 ; Dec. Sp. Sess. P.A. 98-1 , S. 33 , 43 ; P.A. 99-121 , S. 16 , 28 ; 99-173 , S. 52 , 65 ; 99-241 , S. 57 , 66 ; June Sp. Sess. P.A. 99-1 , S. 27 , 51 ; P.A. 00-140 , S. 25 , 40 ; 00-170 , S. 16 , 42 ; P.A. 06-186 , S. 75 ; June Sp. Sess. P.A. 07-1 , S. 127 ; P.A. 10-146 , S. 1 ; P.A. 11-6 , S. 105 ; P.A. 14-47 , S. 49 ; 14-217 , S. 225 ; P.A. 15-184 , S. 11 ; 15-244 , S. 216 ; May Sp. Sess. P.A. 16-3 , S. 185 ; June Sp. Sess. P.A. 17-2 , S. 319 , 627 .)

Amended by P.A. 22-0118, S. 435 of the Connecticut Acts of the 2022 Regular Session, eff. 7/1/2022.

Amended by P.A. 21-0002, S. 434 of the Connecticut Acts of the 2021 Special Session, eff. 6/30/2021.

Amended by P.A. 19-0117, S. 354 of the Connecticut Acts of the 2019 Regular Session, eff. 7/1/2019.

Amended by P.A. 17-0002, S. 627 of the Connecticut Acts of the 2017 Special Session, eff. 12/1/2017.

Amended by P.A. 17-0002, S. 319 of the Connecticut Acts of the 2017 Special Session, eff. 10/31/2017.

Amended by P.A. 16-0003, S. 185 of the Connecticut Acts of the 2016 Special Session, eff. 6/2/2016.

Amended by P.A. 15-0184, S. 11 of the Connecticut Acts of the 2015 Regular Session, eff. 7/1/2015.

Amended by P.A. 15-0244, S. 216 of the Connecticut Acts of the 2015 Regular Session, eff. 7/1/2015.

Amended by P.A. 14-0217, S. 225 of the Connecticut Acts of the 2014 Regular Session, eff. 7/1/2014.

Amended by P.A. 14-0047, S. 49 of the Connecticut Acts of the 2014 Regular Session, eff. 7/1/2014.

Amended by P.A. 11-0006, S. 105 of the the 2011 Regular Session, eff. 1/1/2012.

Amended by P.A. 10-0146, S. 1 of the February 2010 Regular Session, eff. 7/1/2010.

Optional rental fee for car heater at outdoor theater was not part of admission charge and therefore not taxable under section. 171 Conn. 172 . Cited. 179 C. 672 .